{"id":34669,"date":"2022-11-02T19:21:14","date_gmt":"2022-11-02T12:21:14","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=34669"},"modified":"2024-12-24T17:10:10","modified_gmt":"2024-12-24T10:10:10","slug":"3-301-dieu-chinh-ty-le-tam-nop-thue-thu-nhap-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/3-301-dieu-chinh-ty-le-tam-nop-thue-thu-nhap-doanh-nghiep\/","title":{"rendered":"3.301. \u0110i\u1ec1u ch\u1ec9nh t\u1ef7 l\u1ec7 t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p"},"content":{"rendered":"

\u0110i\u1ec1u ch\u1ec9nh t\u1ef7 l\u1ec7 t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/h4>\n
(KTMT) – T\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 91\/2022\/N\u0110-CP, Ch\u00ednh ph\u1ee7 ch\u00ednh th\u1ee9c ban h\u00e0nh quy \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i theo h\u01b0\u1edbng t\u1ed5ng s\u1ed1 t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 4 qu\u00fd kh\u00f4ng th\u1ea5p h\u01a1n 80% s\u1ed1 ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m.<\/strong><\/h5>\n
Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ea1m n\u1ed9p 80% thu\u1ebf thu nh\u1eadp trong 4 qu\u00fd<\/strong><\/h5>\n

Ch\u00ednh ph\u1ee7 ban h\u00e0nh quy \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i theo h\u01b0\u1edbng t\u1ed5ng s\u1ed1 t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 4 qu\u00fd kh\u00f4ng th\u1ea5p h\u01a1n 80% s\u1ed1 ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m, h\u1ea1n ch\u00f3t ph\u1ea3i n\u1ed9p l\u00e0 ng\u00e0y 30\/1\/2023.<\/p>\n

Thu ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc\u00a0 trong 10 th\u00e1ng n\u0103m nay, \u01b0\u1edbc \u0111\u1ea1t 1 tri\u1ec7u 464 ngh\u00ecn t\u1ef7 \u0111\u1ed3ng, b\u1eb1ng 103,7% d\u1ef1 to\u00e1n. K\u1ebft qu\u1ea3 kh\u1ea3 quan n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c nh\u1edd v\u00e0o c\u00e1c quy\u1ebft s\u00e1ch k\u1ecbp th\u1eddi c\u1ee7a Qu\u1ed1c h\u1ed9i v\u00e0 Ch\u00ednh ph\u1ee7 trong vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00f3 hi\u1ec7u qu\u1ea3 ch\u01b0\u01a1ng tr\u00ecnh ph\u1ee5c h\u1ed3i v\u00e0 ph\u00e1t tri\u1ec3n kinh t\u1ebf x\u00e3 h\u1ed9i, th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho ng\u01b0\u1eddi d\u00e2n, doanh nghi\u1ec7p. \u0110\u00e2y c\u0169ng l\u00e0 n\u1ec1n t\u1ea3ng g\u00f3p ph\u1ea7n t\u00edch c\u1ef1c v\u00e0o t\u0103ng tr\u01b0\u1edfng kinh t\u1ebf c\u0169ng nh\u01b0 m\u1ee5c ti\u00eau thu ng\u00e2n s\u00e1ch c\u1ee7a c\u1ea3 n\u0103m.<\/p>\n

\"\u0110i\u1ec1u

Quy \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i theo h\u01b0\u1edbng t\u1ed5ng s\u1ed1 t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 4 qu\u00fd kh\u00f4ng th\u1ea5p h\u01a1n 80% s\u1ed1 ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m | (\u1ea2nh minh h\u1ecda)<\/p><\/div>\n

D\u00f9 thu ng\u00e2n s\u00e1ch 10 th\u00e1ng \u0111\u00e3 v\u01b0\u1ee3t d\u1ef1 to\u00e1n, song s\u1ed1 thu n\u1ed9i \u0111\u1ecba b\u00ecnh qu\u00e2n nh\u1eefng th\u00e1ng g\u1ea7n \u0111\u00e2y \u0111\u1ec1u th\u1ea5p so v\u1edbi th\u1eddi \u0111i\u1ec3m \u0111\u1ea7u n\u0103m. C\u1ee5 th\u1ec3, thu n\u1ed9i \u0111\u1ecba b\u00ecnh qu\u00e2n 5 th\u00e1ng \u0111\u1ea7u n\u0103m \u0111\u1ea1t 130.800 t\u1ef7 \u0111\u1ed3ng\/th\u00e1ng. Tuy nhi\u00ean, t\u1eeb th\u00e1ng 6 \u0111\u1ebfn nay thu b\u00ecnh qu\u00e2n ch\u1ec9 \u0111\u1ea1t g\u1ea7n 100.000 t\u1ef7 \u0111\u1ed3ng, trong \u0111\u00f3 thu th\u00e1ng 9 ch\u1ec9 c\u00f2n 71.200 t\u1ef7 \u0111\u1ed3ng, th\u00e1ng 10 ch\u1ec9 \u0111\u1ea1t kho\u1ea3ng 70.000 t\u1ef7 \u0111\u1ed3ng.<\/p>\n

C\u00f3 th\u1ec3 th\u1ea5y vi\u1ec7c thu ng\u00e2n s\u00e1ch c\u00e0ng g\u1ea7n v\u1ec1 cu\u1ed1i n\u0103m th\u00ec c\u00e0ng kh\u00f3 kh\u0103n. Nguy\u00ean nh\u00e2n \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u00e0 do chi ph\u00ed nguy\u00ean li\u1ec7u \u0111\u1ea7u v\u00e0o, chi ph\u00ed v\u1eadn chuy\u1ec3n t\u0103ng cao, l\u00e3i su\u1ea5t, t\u1ef7 gi\u00e1 t\u0103ng, v\u00e0 \u1ea3nh h\u01b0\u1edfng nh\u1ea5t \u0111\u1ecbnh t\u1eeb vi\u1ec7c suy gi\u1ea3m kinh t\u1ebf tr\u00ean to\u00e0n c\u1ea7u, t\u1eeb \u0111\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p, ng\u01b0\u1eddi d\u00e2n.<\/p>\n

Ch\u00ednh v\u00ec v\u1eady, \u0111\u1ec3 ti\u1ebfp t\u1ee5c th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho doanh nghi\u1ec7p, nu\u00f4i d\u01b0\u1ee1ng ngu\u1ed3n thu, ngo\u00e0i vi\u1ec7c mi\u1ec5n, gi\u1ea3m, ho\u00e3n n\u1ed9p thu\u1ebf, th\u00ec m\u1edbi \u0111\u00e2y Ch\u00ednh ph\u1ee7 \u0111\u00e3 v\u1eeba ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 91, thay \u0111\u1ed5i t\u1ef7 l\u1ec7 v\u00e0 th\u1eddi gian t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n

Theo quy \u0111\u1ecbnh c\u0169 t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 126 th\u00ec \u0111\u1ebfn ng\u00e0y 30\/10 doanh nghi\u1ec7p \u0111\u00e3 ph\u1ea3i t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 3 qu\u00fd kh\u00f4ng th\u1ea5p h\u01a1n 75% theo quy\u1ebft to\u00e1n n\u0103m. N\u1ebfu n\u1ed9p thi\u1ebfu s\u1ebd ph\u1ea3i t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p. Nh\u01b0ng t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 91 m\u1edbi \u0111\u00e2y \u0111\u00e3 cho ph\u00e9p doanh nghi\u1ec7p \u0111\u1ebfn 30\/1 n\u0103m sau m\u1edbi ph\u1ea3i t\u1ea1m n\u1ed9p 80% ti\u1ec1n thu\u1ebf c\u1ee7a 4 qu\u00fd.<\/p>\n

Nh\u01b0 v\u1eady thay v\u00ec ph\u1ea3i \u0111\u00f3ng thu\u1ebf v\u00e0o 30\/10 th\u00ec gi\u1edd \u0111\u00e2y 30\/1 n\u0103m sau c\u00e1c doanh nghi\u1ec7p m\u1edbi ph\u1ea3i t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. \u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c c\u00e1c doanh nghi\u1ec7p n\u00f3i chung v\u00e0 c\u00e1c doanh nghi\u1ec7p xu\u1ea5t nh\u1eadp kh\u1ea9u n\u00f3i ri\u00eang s\u1ebd c\u00f3 th\u00eam 3 th\u00e1ng \u0111\u1ec3 c\u00e2n \u0111\u1ed1i d\u00f2ng ti\u1ec1n, ph\u1ee5c v\u1ee5 vi\u1ec7c s\u1ea3n xu\u1ea5t kinh doanh tr\u01b0\u1edbc khi \u0111\u00f3ng thu\u1ebf.<\/p>\n

Gia h\u1ea1n n\u1ed9p thu\u1ebf – \u0110\u1ed9ng l\u1ef1c m\u1edbi cho doanh nghi\u1ec7p<\/strong><\/h5>\n

T\u00ednh \u0111\u1ebfn ng\u00e0y 30\/10\/2022, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p 3 qu\u00fd \u0111\u1ea7u k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2021 th\u1ea5p h\u01a1n 75% s\u1ed1 ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m th\u00ec \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 t\u1ea1m n\u1ed9p 4 qu\u00fd nh\u01b0 tr\u00ean n\u1ebfu kh\u00f4ng t\u0103ng th\u00eam s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p.<\/p>\n

T\u1ea1i C\u00f4ng ty C\u1ed5 ph\u1ea7n T\u1eadp \u0111o\u00e0n Vinapro chuy\u00ean xu\u1ea5t kh\u1ea9u n\u00f4ng s\u1ea3n, th\u1ef1c ph\u1ea9m sang Ch\u00e2u \u00c2u, tr\u01b0\u1edbc s\u1ef1 s\u1ee5t gi\u1ea3m nhu c\u1ea7u ti\u00eau d\u00f9ng t\u1ea1i th\u1ecb tr\u01b0\u1eddng n\u00e0y do l\u1ea1m ph\u00e1t, doanh nghi\u1ec7p c\u1ea7n th\u00eam kh\u00e1 nhi\u1ec1u ngu\u1ed3n v\u1ed1n \u0111\u1ec3 c\u1ea1nh tranh v\u1edbi c\u00e1c \u0111\u1ed1i t\u00e1c kh\u00e1c. Ngh\u1ecb \u0111\u1ecbnh 91 ra \u0111\u1eddi \u0111\u00e3 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho doanh nghi\u1ec7p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng th\u00eam h\u00e0ng t\u1ef7 \u0111\u1ed3ng t\u1eeb d\u00f2ng ti\u1ec1n ch\u01b0a ph\u1ea3i \u0111\u00f3ng thu\u1ebf ngay \u0111\u1ec3 cho s\u1ea3n xu\u1ea5t kinh doanh.<\/p>\n

\u00d4ng T\u1ea1 Ng\u1ecdc H\u00f9ng, Ch\u1ee7 t\u1ecbch H\u0110QT C\u00f4ng ty C\u1ed5 ph\u1ea7n T\u1eadp \u0111o\u00e0n Vinapro cho bi\u1ebft: “Ng\u00e0y 31\/10, ch\u00fang t\u00f4i \u0111\u00e3 d\u1ef1 ki\u1ebfn \u0111i n\u1ed9p thu\u1ebf nh\u01b0ng sau khi c\u00f3 Ngh\u1ecb \u0111\u1ecbnh 91 th\u00ec ch\u00fang t\u00f4i ho\u00e3n kh\u00f4ng \u0111i \u0111\u00f3ng. Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 \u0111\u00e3 \u0111\u1ed9ng vi\u00ean k\u1ecbp th\u1eddi cho doanh nghi\u1ec7p trong th\u1eddi \u0111i\u1ec3m kh\u00f3 kh\u0103n hi\u1ec7n t\u1ea1i”.<\/p>\n

Ngh\u1ecb \u0111\u1ecbnh 91 c\u0169ng th\u00e1o g\u1ee1 lo l\u1eafng c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p v\u1ec1 vi\u1ec7c s\u1ebd b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p n\u1ebfu n\u1ed9p thi\u1ebfu sau ng\u00e0y 30\/10 theo quy \u0111\u1ecbnh c\u0169.<\/p>\n

B\u00e0 Nguy\u1ec5n B\u00edch Ph\u01b0\u01a1ng, Ph\u00f3 t\u1ed5ng gi\u00e1m \u0111\u1ed1c C\u00f4ng ty C\u1ed5 ph\u1ea7n T\u1eadp \u0111o\u00e0n kho\u00e1ng s\u1ea3n v\u00e0 th\u01b0\u01a1ng m\u1ea1i VQB cho bi\u1ebft: “V\u1edbi s\u1ef1 thay \u0111\u1ed5i c\u1ee7a ch\u00ednh s\u00e1ch m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 91 th\u00ec cu\u1ed1i qu\u00fd IV ch\u00fang t\u00f4i \u0111\u00e3 c\u00f3 k\u1ebft qu\u1ea3 kinh doanh ch\u00ednh x\u00e1c v\u00e0 s\u1ebd \u0111\u00e3 ch\u1ee7 \u0111\u1ed9ng \u0111\u01b0\u1ee3c c\u00e1i s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. L\u00fac \u0111\u00f3 th\u00ec ch\u00fang t\u00f4i kh\u00f4ng ph\u1ea3i lo t\u00ednh to\u00e1n vi\u1ec7c ch\u1eadm n\u1ed9p thu\u1ebf n\u1eefa, n\u1ed9p bao nhi\u00eau n\u1eefa m\u00e0 ch\u1ec9 t\u1eadp trung v\u00e0o s\u1ea3n xu\u1ea5t kinh doanh hi\u1ec7u qu\u1ea3”,<\/p>\n

Lu\u1eadt s\u01b0<\/span><\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt<\/a> ANVI<\/a><\/strong> \u0111\u00e1nh gi\u00e1 Ngh\u1ecb \u0111\u1ecbnh 91 l\u00e0 \u0111\u1ed9ng th\u00e1i h\u1ee3p l\u00fd \u0111\u1ec3 cho doanh nghi\u1ec7p kh\u00f4ng lo l\u1eafng qu\u00e1 v\u00ec d\u00f2ng ti\u1ec1n, n\u1ed9p thi\u1ebfu th\u00ec ph\u1ea1t, n\u1ed9p th\u1eeba th\u00ec l\u00e0 b\u1ea5t l\u1ee3i.<\/em><\/h5>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf c\u0169ng v\u1eeba c\u00f3 c\u00f4ng \u0111i\u1ec7n kh\u1ea9n y\u00eau c\u1ea7u C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 nghi\u00ean c\u1ee9u, tuy\u00ean truy\u1ec1n, ph\u1ed5 bi\u1ebfn cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u1ecbp th\u1eddi th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>\n

V\u1edbi vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh tr\u00ean, doanh nghi\u1ec7p s\u1ebd kh\u00f4ng ph\u1ea3i ho\u00e0n t\u1ea5t vi\u1ec7c t\u1ea1m n\u1ed9p thu\u1ebf c\u1ea3 n\u0103m t\u1eeb qu\u00fd 3, tr\u01b0\u1edbc khi k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh 2 th\u00e1ng. Nh\u1edd \u0111\u00f3, vi\u1ec7c \u01b0\u1edbc t\u00ednh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p s\u1ebd s\u00e1t th\u1ef1c ti\u1ec5n kinh doanh h\u01a1n. Quy \u0111\u1ecbnh nh\u01b0 v\u1eady c\u0169ng khuy\u1ebfn kh\u00edch doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n, ghi ch\u00e9p s\u1ed5 s\u00e1ch k\u1ecbp th\u1eddi \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng trong vi\u1ec7c th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch thu\u1ebf, \u0111\u1ec3 kh\u1ecfi b\u1ecb ch\u1ebf t\u00e0i. Quy \u0111\u1ecbnh tr\u00ean \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2021.<\/p>\n

Huy\u1ec1n Di\u1ec7u<\/strong><\/p>\n

————–<\/em><\/p>\n

Kinh t\u1ebf & M\u00f4i tr\u01b0\u1eddng (Kinh t\u1ebf xanh) 02-10-2022:<\/em><\/strong><\/p>\n

https:\/\/kinhtemoitruong.vn\/dieu-chinh-ty-le-tam-nop-thue-thu-nhap-doanh-nghiep-72925.html<\/a><\/em><\/p>\n

(40\/1.070) #thu\u1ebf thu nh\u1eadp; #anvi<\/em>","protected":false},"excerpt":{"rendered":"

\u0110i\u1ec1u ch\u1ec9nh t\u1ef7 l\u1ec7 t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (KTMT) – T\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 91\/2022\/N\u0110-CP, Ch\u00ednh ph\u1ee7 ch\u00ednh th\u1ee9c ban h\u00e0nh quy \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i theo h\u01b0\u1edbng t\u1ed5ng s\u1ed1 t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 4 qu\u00fd kh\u00f4ng th\u1ea5p h\u01a1n 80% s\u1ed1 ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m. 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